E. J. Longyear Co. v. County of Lake

The plaintiff in error Longyear Company owned a mill building and machinery, a tramway and mining equipment and other property situate in Lake county, Colorado. In June, 1924, the county assessor placed a valuation upon the same for purposes of assessment and taxation of a certain sum and certified the same to the county treasurer. The Longyear Company, being dissatisfied therewith claiming it to be excessive, did not pay the tax levied upon the basis of the assessed valuation. The treasurer threatening to make a distraint of the property, the Longyear Company paid under protest the amount of…